How Do I File Taxes for a Deceased Person in Connecticut?

Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.

Frequently Asked Questions

At minimum, a final federal income tax return (Form 1040) and a final Connecticut income tax return (CT-1040) must be filed for income earned through the date of death. If the estate earns income during administration, a federal fiduciary return (Form 1041) and Connecticut fiduciary return (CT-1041) may also be required. Estates exceeding $$15,000,000 must also file a Connecticut estate tax return.

The final federal and Connecticut income tax returns are due april 15 following year of death. The fiduciary return is due april 15 (calendar year); extension via ct-1041 ext.

Yes. Estate tax lien (§ 12-398(d)) attaches to all CT real property of the decedent from the due date until the tax is paid. Per § 12-398(e)(1) (eff. Jan 1, 2018), the certificate releasing the lien is issued by: (a) the Commissioner of Revenue Services (DRS) for any estate required to file CT-706/709 with DRS under § 12-392(b)(3) — i.e., a CT taxable estate that exceeds the exemption ($15M for 2026) — by filing Form CT-4422 UGE, with DRS then issuing Form CT-792 UGE; or (b) the Probate Court for any estate at or below the exemption (typically via the CT-706 NT process). Legacy $2M / $3.5M thresholds in § 12-398(e)(1) apply only to deaths before Jan 1, 2018. Distributing assets without clearance may create personal liability for the executor or trustee.

Yes. Connecticut imposes a state estate tax on estates exceeding $$15,000,000. This is separate from the federal estate tax. Estates above the state threshold must file a state estate tax return even if no federal estate tax is owed. See the full breakdown with the Connecticut death tax calculator.

Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706) and the Connecticut estate tax return (for estates over $$15,000,000).

The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Connecticut executor checklist covers all filing responsibilities in order.

Tax Filing After Death in Connecticut

After a death in Connecticut, both federal and state tax returns must be filed. A final income tax return covers the deceased's income through the date of death, and a separate fiduciary return may be needed if the estate earns income during administration.

Estates in Connecticut above the $15,000,000 exemption must file a state estate tax return. Calculate the potential tax with the death tax calculator.

Filing deadlines depend on the type of return. Final income tax returns are generally due April 15 of the year following death. Estate tax returns, where applicable, are typically due nine months after the date of death. The Connecticut executor checklist tracks all deadlines in order.

SimplyTrust Editorial·Updated May 30, 2026

Legal Sources

Conn. Gen. Stat. § 12-391

Data sourced from Connecticut statutes and official state code. How we research.

Connecticut Estate Planning Resources

In-depth guides covering Connecticut probate laws, trust requirements, and estate planning strategies.

How Do I File Taxes for a Deceased Person in Connecticut?

Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

Connecticut Tax Filing Checklist

2 filings required

0 of 2 completed0%

Tax Clearance Required Before Distribution

Estate tax lien (§ 12-398(d)) attaches to all CT real property of the decedent from the due date until the tax is paid. Per § 12-398(e)(1) (eff. Jan 1, 2018), the certificate releasing the lien is issued by: (a) the Commissioner of Revenue Services (DRS) for any estate required to file CT-706/709 with DRS under § 12-392(b)(3) — i.e., a CT taxable estate that exceeds the exemption ($15M for 2026) — by filing Form CT-4422 UGE, with DRS then issuing Form CT-792 UGE; or (b) the Probate Court for any estate at or below the exemption (typically via the CT-706 NT process). Legacy $2M / $3.5M thresholds in § 12-398(e)(1) apply only to deaths before Jan 1, 2018.

Form: CT-4422 UGE → CT-792 UGE (taxable estates); CT-706 NT (nontaxable estates, via Probate Court)

More Information

Federal

File final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040

Deadline: April 15 following year of death

Write "DECEASED" across the top. If filing jointly with surviving spouse, include both incomes. Attach Form 1310 if claiming a refund.

Download Form File Online

File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

Connecticut

File final income tax return

A final state return is required for income earned through the date of death.

Form: CT-1040

Deadline: April 15 following year of death

Check deceased box next to SSN. Write date of death. Surviving spouse may file jointly if joint federal return was filed. Attach IRS Form 1310 if non-spouse claims refund. Conn. Gen. Stat. § 12-700 et seq.

Download Form File Online

File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (Required if federal Form 1041 is required or estate has any Connecticut taxable income).

File estate tax returnNot required

The estate value ($0) is below Connecticut's exemption of $15,000,000.

This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

Frequently Asked Questions

The final federal and Connecticut income tax returns are due april 15 following year of death. The fiduciary return is due april 15 (calendar year); extension via ct-1041 ext.

Tax Filing After Death in Connecticut

Estates in Connecticut above the $15,000,000 exemption must file a state estate tax return. Calculate the potential tax with the death tax calculator.

SimplyTrust Editorial·Updated May 30, 2026

Legal Sources

Conn. Gen. Stat. § 12-391

Data sourced from Connecticut statutes and official state code. How we research.

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